{
  "url": "https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-no-4-regulations-2025/regulation-12",
  "json_url": "https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-no-4-regulations-2025/regulation-12.json",
  "legislation": "uksi/2025/1289",
  "legislation_title": "The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-no-4-regulations-2025",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Amendments to Schedule 3 to the Taxation (Cross-border Trade) Act 2018",
  "text": "(1) Schedule 3 to the Taxation (Cross-border Trade) Act 2018 (eligible developing countries) is amended as follows.\n(2) In Part 2 (least developed countries), omit “Vanuatu”.\n(3) In Part 3 (other eligible developing countries), in the appropriate place, insert “Vanuatu”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/1289/regulation/12",
    "retrieved_at": "2026-10-28T21:08:40.789399+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}